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社会主义新农村建设是一项惠及九亿农民的长期系统工程,需要巨大的资金支持和强有力的政策保障。税收作为政府财政收入的主要来源、调节经济和调节分配的重要手段,应充分发挥职能作用,为支持新农村建设作出贡献。但现行的涉农税收政策在支持“三农”发展上未发挥其应有的作用,笔者拟对其存在的主要问题作一分析,并提出涉农税收政策的调整思路。
The construction of a new socialist countryside is a long-term systematic project benefiting 900 million peasants, requiring tremendous financial support and strong policy support. As the main source of government revenue, an important means to regulate economy and adjust distribution, taxation should give full play to its function and contribute to supporting the new rural construction. However, the current agriculture-related taxation policy has not played its due role in supporting the development of “agriculture, rural areas and farmers”. The author intends to analyze the main problems and propose the adjustment of agricultural taxation policies.